EU Combined Nomenclature · CN code · HS 4804.41

4804 41 91

4804 41 91: Other kraft paper and paperboard weighing more than 150: unbleached, saturating kraft

✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 22 October 2026

  1. 4804 Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803:
  2. Other kraft paper and paperboard weighing more than 150 g/m2 but less than 225 g/m2:
  3. 4804 41 Unbleached:
  4. 4804 41 91 Saturating kraft

What you pay

Importing into EU

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 3
VAT standard rate of the member state of import, 17% to 27%
Duty calculatorCalculate duty and taxes →

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 3

  • Duty on low-value parcelsLow-value consignment customs duty 3 EUR
    Applies to goods from
    all countries
    In force
    until 31 October 2026
    Legal act
    Regulation 0382/26
  • Duty on low-value parcelsLow-value consignment customs duty 3 EUR
    Applies to goods from
    all countries
    In force
    from 1 November 2026
    Legal act
    Regulation 0382/26
    Documents
    • C127 Merchant product identifier
    • C128 Non-standardised manufacturer product identifier
    • C129 Standardised manufacturer product identifier
    • Y081 No standardised manufacturer product identifier for the declared product exists
  • Handling feeUnion handling fee 2 EUR
    Applies to goods from
    all countries
    In force
    from 1 November 2026
    Legal act
    Regulation 2108/26
    Documents
    • Y126 Goods sold in distance sales

Import requirements 4

  • Import controlImport control of timber and timber products subject to the FLEGT licensing scheme
    Applies to goods from
    Indonesia
    Legal act
    Decision 0284/14
    Documents
    • C690 FLEGT import licence for timber
    • C631 Formal letter validating the use of non-wooden or recycled materials for paper products, issued by the Ministry of Industry of the FLEGT VPA partner country from which the paper products are originating
    • Y057 Goods not requiring the presentation of a FLEGT import licence for timber
  • Import control
    Applies to goods from
    Belarus, Ukraine
    Legal act
    Regulation 0765/06, Regulation 0692/14
    Documents
    • Y727 The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 3)
    • Y728 The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 4)
    • L152 Import authorisation by virtue of article 1ra paragraph 10 of Council Regulation (EU) 765/2006
    • Y870 Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 8f of Regulation (EU) No 765/2006)
    • Y997 Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
    • N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
    • N954 Movement certificate EUR.1
  • Import control
    Applies to goods from
    Russia
    In force
    until 31 December 2027
    Legal act
    Regulation 0833/14
    Documents
    • L142 Import authorisation by virtue of article 3i paragraph 3c of Council Regulation (EU) 833/2014
    • Y874 The prohibitions defined in article 3i.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3i.3aa)
    • L143 Import authorisation by virtue of article 12b.2 of Council Regulation (EU) 833/2014
    • Y859 Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 12e of Regulation (EU) No 833/2014)
  • Import control
    Applies to goods from
    Ukraine
    Legal act
    Regulation 0263/22
    Documents
    • Y984 Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
    • N954 Movement certificate EUR.1
    • N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Export measures 2

Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.

Export measuresDestinationLegal actValidity
Export controlSanctions regime: Russia Russia Regulation 0833/14 26 June 2024
Export controlSanctions regime: Belarus Belarus Regulation 0765/06 25 February 2025

TARIC data as of 24 October 2026

Import VAT in the EU member states

The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.

  • Austria 20%
  • Belgium 21%
  • Bulgaria 20%
  • Croatia 25%
  • Cyprus 19%
  • Czechia 21%
  • Denmark 25%
  • Estonia 24%
  • Finland 25.5%
  • France 20%
  • Germany 19%
  • Greece 24%
  • Hungary 27%
  • Ireland 23%
  • Italy 22%
  • Latvia 21%
  • Lithuania 21%
  • Luxembourg 17%
  • Malta 18%
  • Netherlands 21%
  • Poland 23%
  • Portugal 23%
  • Romania 21%
  • Slovakia 23%
  • Slovenia 22%
  • Spain 21%
  • Sweden 25%

TEDB · 24 October 2026

EU: imports by month · HS 4804.41

last 12 months€261k-98.7% · previous 12 months
Average import price€0.97 per kg
Preferential rate0%
Jan 2024: €3mFeb 2024: €2.1mMar 2024: €2.4mApr 2024: €3mMay 2024: €2.4mJun 2024: €2.8mJul 2024: €3.5mAug 2024: €3.7mSept 2024: €2.7mOct 2024: €3.8mNov 2024: €3.9mDec 2024: €1.8mJan 2025: €2mFeb 2025: €1.3mMar 2025: €2.9mApr 2025: €1.1mMay 2025: €501kJun 2025: €255kJul 2025: €207kAug 2025: €14kSept 2025: €15kOct 2025: €5kNov 2025: €4kDec 2025: €2kJan 2026: €48kFeb 2026: €28kMar 2026: €37kApr 2026: €31kMay 2026: €41kJun 2026: €629Jul 2026: €37kAug 2026: €14k 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
India €106k 40.5% +729.1%
China €83k 31.6% -12.9%
United Kingdom €37k 14.2% -92.2%
United States €17k 6.5% -99.9%
Brazil €13k 4.8% —
Switzerland €4k 1.6% +185.6%
Norway €2k 0.6% -94.6%
Japan €11 0% -98.6%

Same subheading in other tariffs

4804.41 Other kraft paper and paperboard weighing more than 150: unbleached

EU lines: 4804.41

Legal notes

Subheading notes

Chapter notes: Chapter 48 →

CN Explanatory Notes

The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.

4804 · Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803

For the definition of the term ‘kraft paper and paperboard’, see note 6 to this chapter.

Kraft paper and kraft paperboard have great mechanical strength. They usually contain no fillers and are sized to a fairly high degree, are almost always opaque, in most cases machine-glazed (i.e., calendered on one surface only) and generally bear visible wire-marks.

Kraft paper and kraft paperboard are excellent packing and wrapping materials. They are also used as paper wrappings for electrical cables, as the flat surface sheet for corrugated paperboard, for making paper yarn and for the production of tarred, bituminised or asphalted paper or paperboard.

4804 41 91 · Saturating kraft

Paper and paperboard of this type consist mainly of wood fibres, weigh more than 185 g but less than 225 g per m2 and are generally supplied in rolls in widths of more than 125 cm but less than 165 cm. They have a porosity index, measured with a Gurley porosimeter in accordance with the standard laid down by the Technical Association of the Pulp and Paper Industry (TAPPI), of less than 13 seconds per 100 cm3 air and 40 seconds per 300 cm3 air.

Saturating kraft behaves like blotting paper. It is possible to run a finger over a newly drawn line on the paper without the ink smudging.

Saturating kraft is specially designed to be impregnated with synthetic resins for the high-pressure manufacture of laminated sheets.

General notes to the chapter

PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD

General

Rolls of paper, the outer layers of which have been partially soaked in water or otherwise damaged, remain classified in the appropriate subheading of headings 4801 to 4811.

Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union

This line in earlier years

The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.

YearDescriptionThird-country dutySupplementary unit
2026 Saturating kraft Free —
2025 unchanged Free —
2024 unchanged Free —
2023 unchanged Free —
2022 unchanged Free —
2021 unchanged Free —
2020 unchanged Free —
2019 Saturating kraft Free —

In the EU Combined Nomenclature, 4804 41 91 is one of 2 lines under subheading 4804.41, other kraft paper and paperboard weighing more than 150: unbleached.

The third-country duty is free, and quantities are declared in —.

In the 12 months to August 2026, the EU imported goods of subheading 4804.41 worth €261.3k (down 99% on the year before), at an average of €0.97 per kg; India supplied 41%, followed by China.

For the same subheading, the UK duty is free, the Türkiye duty is free and the US duty is free.

EU member states imported goods of subheading 4804.41 worth US$136.7m in 2024; the largest supplier from outside the EU was the United States, and the United Kingdom ranked 2nd with US$1.5m.

Questions and answers

What is the EU import duty for CN code 4804 41 91?

The third-country duty in the EU Combined Nomenclature is free; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Where does the EU import these goods from?

For subheading 4804.41 as a whole, the largest supplier from outside the EU in 2024 was the United States (US$36.1m), followed by the United Kingdom.

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